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Related & Affiliated Entities – When is HST Applied?

There is no requirement to charge HST for sales between departments at the University.

There is a requirement to charge tax on certain transactions if the sales are being made to an organization that is a separate legal entity.

By the nature of McMaster’s activity, it is often difficult to tell if an entity / centre / organization is ‘inside’ McMaster’s legal entity or is external to the University. The page below identifies most of the McMaster related entities and identifies whether or not they should be charged tax when billings are prepared.

Expandable List

Any University department or faculty

Research Institutes of ‘Centres’ other than those noted in the tab below

Including but not limited to:

  • Foundation for Medical Practice Education
  • Friends of McMaster Inc.
  • Hamilton Academic Health Sciences Organization
  • Hamilton Academic Paediatrics Association
  • Hong Kong Foundation
  • McMaster Children’s Centre
  • McMaster Divinity College (MDC)
  • McMaster Innovation Park
  • McMaster University Student Centre
  • McMaster University Trust
  • Pension Plan – Hourly
  • Pension Plan – Original
  • Pension Plan – Plan 2000
  • Regional Medical Associates
  • University Club of McMaster
  • Bachelor of Health Sciences Society
  • Biomedical Commercialization and Discovery Society
  • DeGroote Commerce Society
  • Engineers without Borders
  • Graduate Students Association
  • DeGroote MBA Association
  • McMaster Association Part-Time Students
  • McMaster Engineering Society
  • McMaster Humanities Society
  • McMaster Medical Students Council
  • McMaster Science Society
  • McMaster Social Science Society
  • McMaster Student Midwifery Collective
  • McMaster Student Union
  • McMaster Undergraduate Nursing Society (MUNSS)
  • Society of Arts & Science
  • 2569587 Ontario Inc
  • Adapsyn BioScience
  • ADIGA Life Sciences Corp
  • Advanced Psychometrics for Transitions Incorporated (ProFitHR)
  • AllerGen
  • Altus Assessments
  • C2C Link
  • Centre for Probe Development
  • Centre For Surgical Invention & Innovation
  • Enedym
  • Evidence Prime
  • Exerkine
  • ForSee Instruments
  • Fox Tek (Now part of Augusta Industries Inc)
  • Fusion
  • MesoMat
  • Nugeneris Specialty Pharmaceutics
  • OSCAR – Open Source Clinical Application Resource EMR (Electronical Medical Record) Inc.
  • Patriot One Technologies
  • ProSensus Inc.
  • Qreserve
  • Symbal Therapeutics
  • Triumvira
  • Turnstone Biologics
  • VitaSound Audio Inc.
  • Building Union of Canada – BUC
  • CUPE
  • International Union of Operating Engineers – IUOE
  • McMaster University Academic Libarians Association – MUALA
  • MUFA – McMaster University Faculty Association
  • MURA – McMaster University Retirees Assocation
  • Service Employees International Union – SEIU

Revised October, 2018